26 CFR § 50.2

26 CFR · Internal Revenue

§ 50.2 — Scope of regulations.

26 CFR § 50.2

TitleTitle 26: Internal Revenue PartPart 50: Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining

SourceeCFR (current through Apr 13, 2026)

This text of 26 C.F.R. § 50.2 (Scope of regulations.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 50.2 (2026).

Text

§ 50.2 Scope of regulations.

(a)In general. The regulations in this part relate to the tax imposed with respect to hydraulic mining, the debris from which flows into or is in whole or in part restrained by dams or other works erected for the detention of debris by the California Debris Commission in the area drained by the Sacramento and San Joaquin river systems in the State of California. The regulations have application to taxable years beginning after August 31, 1959. For definition of the term taxable year, see § 50.3(g).

(b)Extent to which the regulations in this part supersede prior regulations. The regulations in this part, with respect to the subject matter within the scope thereof, supersede Treasury Decision 4952 (26 CFR (1939) part 317).

Free access — add to your briefcase to read the full text and ask questions with AI

§ 50.2 Scope of regulations.

(a) In general. The regulations in this part relate to the tax imposed with respect to hydraulic mining, the debris from which flows into or is in whole or in part restrained by dams or other works erected for the detention of debris by the California Debris Commission in the area drained by the Sacramento and San Joaquin river systems in the State of California. The regulations have application to taxable years beginning after August 31, 1959. For definition of the term taxable year, see § 50.3(g).

(b) Extent to which the regulations in this part supersede prior regulations. The regulations in this part, with respect to the subject matter within the scope thereof, supersede Treasury Decision 4952 (26 CFR (1939) part 317).